How do Assam’s Foreigners Tribunals function?

 Assam Government’s Instruction (July 5):

• Assam government instructed the Border wing of State police to stop referring cases of non-Muslims who entered India illegally before 2014 to the Foreigners Tribunals (FTs).

About Foreigners Tribunals:

• Definition: Quasi-judicial bodies determining if a person in India is an illegal “foreigner”.
• Establishment: Under Foreigners (Tribunals) Order, 1964, by the central government per the Foreigners Act, 1946.
• Authority: Initially set by the central government, but a 2019 amendment allows district magistrates in all states and UTs to establish FTs.
• Powers: Function as civil courts, can summon witnesses, require document production, and examine evidence.

Decision-Making Process of Foreigners Tribunals:

1. Referral: Local authorities or border police refer suspected foreigners to FTs based on documentation status or voter status doubts.
2. Notice Issuance: FT issues a notice in English or the state’s official language, giving the individual 10 days to respond and another 10 days to submit evidence.
3. Submission of Evidence: Individual presents evidence of citizenship (e.g., birth certificates, school records, land records).
4. Verification: Tribunal examines the evidence, may call witnesses or seek additional information.
5. Hearing: FT can summon and examine the individual under oath and request additional documents.
6. Judgment: If evidence is insufficient, the individual is declared a foreigner; if sufficient, recognized as an Indian citizen.
7. Detention and Deportation: Declared foreigners may be sent to a detention center for deportation if unable to appeal successfully.

Role of Border Police:

• Detection and Referral: Assam Police Border Organisation detects illegal foreigners and refers cases to FTs.
• Patrolling and Defense: Patrols India-Bangladesh border with the Border Security Force, maintaining a second line of defense.
• Monitoring: Monitors people in riverine and char (sandbar) areas.
• Cases of ‘D’ Voters: Refers ‘D’ (doubtful) voter cases to FTs as directed by the Election Commission of India.
• NRC Appeals: Handles appeals to FTs for those excluded from the NRC to prove citizenship.

Challenges and Criticisms:

• Supreme Court Rulings: Supreme Court has overturned FT orders due to severe miscarriages of justice (e.g., wrongful declaration of a deceased farmer, Rahim Ali, as a foreigner).
• Corruption and Malpractice: Observations of corruption, improper notice service.

Conclusion:

• Need for Oversight: Implement stricter oversight and auditing of FTs to ensure fairness and adherence to legal procedures.
• Regular Reviews: Regular reviews and monitoring to prevent corruption and malpractice, ensuring proper notice service and transparent tribunal processes.

Decline in popularity of Equity Linked Savings Schemes (ELSS)

Equity Linked Savings Schemes (ELSS) Overview

• Definition: Mutual fund schemes offering tax benefits under Section 80C of the Income Tax Act.
• Recent Trend: Decline in popularity, with more withdrawals than investments recently.

Section 80C of the Income Tax Act

• Tax Exemption: Permits certain investments and expenses to be tax-exempted.
• Investment Limit: Allows deductions up to Rs 1,50,000 through investments in options like NSC, ULIP, and PPF.
• Tax Reduction: Reduces tax burden by taking benefits under 80C.

About Equity Linked Savings Schemes (ELSS)

• Tax Deductions: Only mutual funds eligible for tax deductions under Section 80C.
• Tax Rebate: Investors can claim a rebate of up to Rs 1,50,000, saving up to Rs 46,800 in taxes annually.
• Asset Allocation: 65% of the portfolio in equity and equity-linked securities, some exposure to fixed-income securities.
• Lock-In Period: 3 years, the shortest among Section 80C investments.
• Market Risk: Subject to market risk but potentially higher returns compared to NSC or PPF.

Recent Trends in ELSS

• Withdrawals vs. Investments: Recent months have seen higher withdrawals than investments (e.g., ₹445 crore withdrawn last month, ₹144 crore in April).
• Investment Decline: In the last fiscal year, only ₹1,041 crore invested compared to ₹7,744 crore the previous year.

Impact of the New Tax Regime

• Introduction: New tax regime introduced in 2020-21, now the default option.
• Old Tax Regime: Offered various exemptions and deductions to reduce income tax.
• New Tax Regime: Lacks these benefits, making ELSS less attractive to investors.

LATE BLIGHT DISEASE

Advisory by Central Potato Research Institute (CPRI)

• Warning Issued: High risk of late blight disease in potato crops due to weather changes.

Background

• Significance: Late blight disease poses a major threat to potato crops, leading to significant yield losses and reduced tuber quality.
• Weather Influence: The disease thrives in cool, moist conditions, aligning with the current weather scenario.

Late Blight Disease Overview

• Cause: Water mold Phytophthora infestans affects potato and tomato plants.
• Optimal Conditions:
  • Occurs in humid regions.
  • Temperature range: 4 to 29 °C (40 to 80 °F).
  • Spread is checked by hot, dry weather.
• Impact: Infected plants can rot within two weeks.
• Symptoms:
  • Lesions on leaves, petioles, and stems, dark green to purplish-black in color.
  • Whitish growth of spore-producing structures on lesion margins on underleaf surfaces.
  • Secondary infections by fungi and bacteria (e.g., Erwinia species) leading to tuber rot and storage losses.

Disease Management

• Fungicide Application: Timely application essential to control the disease.
• Additional Measures:
  • Proper field drainage.
  • Preventing weed growth to reduce fungus harboring and infection risk.

ARTICLE 341 OF THE INDIAN CONSTITUTION

Supreme Court Ruling

• Key Decision: States cannot modify the Scheduled Caste (SC) list published under Article 341 of the Indian Constitution.
• Case Example: Quashed Bihar government notification from 2015, which classified the Tanti-Tantwa community as SC, reverting them back to the Extremely Backward Class.
• Reasoning: The notification was deemed “mala fide,” emphasizing that only Parliament can amend the SC list through legislation.

Article 341 of the Indian Constitution

• Role: Crucial for the recognition and identification of Scheduled Castes (SC).
• Purpose: Provides special privileges and benefits to SC communities to promote their social and educational advancement.

Presidential Authority under Article 341(1)

• Empowerment: The President specifies the castes, races, or tribes deemed as SCs for a particular State or Union territory through a public notification.
• Consultation: The President consults with the Governor in the case of a State during this process.

Parliament’s Power under Article 341(2)

• Authority: Parliament can include or exclude any caste, race, or tribe from the list specified in the Presidential notification.
• Legislation Requirement: Changes to the SC list can only be made through legislation by Parliament.

NATIONAL COMPANY LAW TRIBUNAL (NCLT)

Recent Development

• Case: Bengaluru bench of the National Company Law Tribunal (NCLT) admitted the Board of Control for Cricket in India (BCCI)’s petition for insolvency proceedings against Byju’s.
• Background: BCCI seeks insolvency proceedings over alleged unpaid dues of Rs 158.90 crore under a sponsorship contract with Byju’s.

National Company Law Tribunal (NCLT)

• Establishment: Quasi-judicial body established by the Central Government of India under Section 408 of the Companies Act, 2013.
• Inception: Constituted on June 1, 2016.
• Recommendation Basis: Formed based on the V. Balakrishna Eradi committee’s recommendations on insolvency and company winding up.

Functions of NCLT

1. Company Proceedings:
   • Disposes of proceedings under the Companies Act, including arbitration, compromise, reconstruction, and winding up.
2. Insolvency Proceedings:
   • Acts as the Adjudicating Authority for insolvency proceedings under the Insolvency and Bankruptcy Code, 2016.
3. Mergers and Acquisitions:
   • Approves mergers of firms in India, ensuring compliance with statutory provisions and safeguarding shareholders and creditors’ interests.
4. Corporate Transactions Oversight:
   • Oversees the legal aspects of corporate transactions, including mergers and acquisitions.

Appeals Process

• NCLAT: Decisions by NCLT can be appealed to the National Company Law Appellate Tribunal (NCLAT).
• Supreme Court: Further appeals on points of law can be made to the Supreme Court.